June 10, 1993
CLA-2-94:S:N:N8:233 886710CATEGORY:CLASSIFICATIONTARIFF NO.:9403.70.8010
Mr. Warren E. Coe
Amway Corporation
7575 E. Fulton Road, Dept. 52-2A
Ada, Michigan 49355RE: The tariff classification of a shoe rack from Taiwan.
Dear Mr. Coe:
In your letter dated May 28, 1993, you requested a tariff classification ruling.
The furniture item consists of an unassembled shoe rack, Model Z-1709, Pacific Traders 390/401. It is constructed of two plastic end pieces that are connected to each other by four aluminum hollow rods. The shoes are then placed on the aluminum rods with the heel of the shoe hooking over one of the rods. When assembled the shoe rack is designed to be placed on the floor or ground. The essential character of the shoe rack is imparted by the aluminum components. The aluminum gives the shoe rack its support and makes up the majority of its weight. It is also the most prominent feature of the racks which have the appearance of aluminum with plastic "additions".
The applicable subheading for the shoe rack will be 9403.20.0010, Harmonized Tariff Schedule of the United States Annotated, which provides for: Other furniture and parts thereof: Other metal furniture: Household. The rate of duty will be 4 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director